New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1887-04-12
THE MICHIGAN TAX Law.
HOW GRADED FINE on LIQUOR SELLING HAS
WORKED IN THE WOLVERINE STATE.


DETROIT, April lit may Interest the
readers of THE TRIBUNE, and especially those who
believe in the practical temperance measure known as
the Crosby hill, that there is already strong ana
lrowing movement in Michigan to odd the principal
provisions OF that bill TO own liquor Law. The
latter has proved an effective and generally satisfac
tory measure though doubt it ia capable OF being
improved. and rs you appear to be anticipating the
defeat of the Crosby bill by executive veto ID the
interest OF the rumseers. 1t may be of some use to
give you an outline sketch of the Michigan tax law
serve 1t is not license law the courts have deter
mined that II ia restriction, not sanction OF the
liquor traffic and the judges declare it to be IN the
nature of fine, not permission. 1t was frat enacted
in 1879, and has been amended several times since
Its main features to-day are rs follows:
lin all townships, villages and cities there shall be
paid the following tax Upon the sale by retail OF all
rpirituous intoxicating liquors or mixed liquors the
sum of $500 per annum Upon the sale by retail Oh
malt, brewed or fermented liquors 200 per "nnum
Upon the business OF selling by wholesale, or whole
sale and retail, malt, brcwed or fermented liquors.
5000 per annum. Upon the business OF sfling at
Wholesale or wholesale and retail, splrtuous or
intoxicating liquors $500 per annum. Upon the
business OF manufacturing brewed malt liquors Tor
upon each additional GOO barrels part thereof.
Upon the business of manufacturing Tor sale sp
or intoxicating liquors $500 per annum NO person
paying tax spirituous liquors under TINS act snh
be liable to pay tax the sale OF malt or brewed
liquors. Manufacturers of malt liquors hre not liable
to pay q wholesale dealers' tax 49,
wine cider made from native fruits unless sold py
the drink . =,
3-Druggists are required to execute bond in the
penal $500 each year not TO sell any spirit
or malt liquors except Tor medicinal sacramental,
mechanical and similar purposcs
l4-Persons engaging in the sale or manufacture OF
liquors under this act required the first Monday
of May each year to file with the county treasurer
statement oath showing the name OF such person,
ward. village or township where said business Is
carried on, at the time paying in advance the
required taxes. ,
"a notice printed on full sized printers cardboard
containing "a statement in large type OF tax paid,
penalty tor sale OF liquors other than those tor which
tax has been paid and that $40 costs will be paid TO
any person making complaint upon conviction OF
offender shall be posted upsn conspicuous place IN
the where the sale OF liquors is carried on
fleet of which carries the penalty refusal to
paw tax required in this act.
g. The penalty for selling without paying tax is
fine not less than $50 nor more than SlOO and
imprisonment in county Jail not less than ten nor more
than ninety days, in discretion OF court Each days
violation of act shall be de, med and separate
violation, 10 be pur ished above provided. super
visors OF county are requested to report TO county
treasurer within the first five days Of every month the
name and residence of every person vio stng this act
ALI moneys paid under the provisions OF this act
are placed after deducting certain tees, TO the credit
OF the contingent fund Of the townshp. village or CITY,
S-County sherias, treasurers, deputy sherins,
police officers requested TO report violations To the
prosecuting attorney OF the county, who shsi,
Immediately prosecute such persons guilty OF SAID
violations.
9-'rhe comfy treasurer shall report TO the county
clerk every month the names OF every person paying
tax the OF the business OF such person. amount
OF tax paid. etc aud the county treasurer shall also
before December l of each year make report OF all
the facts IA show by said monthly reports to the
auditor general OF the State and publish the same in
two newspapers published in the county.
I0-Tbe willful neglect or refusal OF any officer
whose duty is to that the provisions OF this act
are faithfully enforced makes such officer linbe to
fine of 300 TOR each and every offence. And the
Go, ernor may in the ease OF such neglect or refusal
appoint other person to perform the duties pre-
soribed by this act.